https://www.taxtmi.com/caselaws?id=4109 Transaction value for imported computer goods cannot be rejected on speculative allegations of suppressed brand, model or processor details. The model descriptions in the import documents were accepted as trade identifiers for the relevant brands, and the department failed to prove any relationship between importer and supplier or any extra-commercial consideration. Valuation based on comparison with other imports also failed because the goods were not shown to be technically identical or similar, the relied-upon technical details were not disclosed, and cross-examination was denied. The confiscation and penalty were therefore unsustainable. Duty on the processors, however, remained payable at the admitted rate. en-us Wed, 05 Dec 2007 00:00:00 +0530 Wed, 21 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4109 Transaction value for imported computer goods cannot be rejected on speculative allegations of suppressed brand, model or processor details. The model descriptions in the import documents were accepted as trade identifiers for the relevant brands, and the department failed to prove any relationship between importer and supplier or any extra-commercial consideration. Valuation based on comparison with other imports also failed because the goods were not shown to be technically identical or similar, the relied-upon technical details were not disclosed, and cross-examination was denied. The confiscation and penalty were therefore unsustainable. Duty on the processors, however, remained payable at the admitted rate. Case-Laws Customs Wed, 05 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4109